TITLE

UNITED STATES ACTIVITIES OF FOREIGNERS AND TAX TREATIES

AUTHOR(S)
Kaywood Jr., Sam K.; Blissard, Judith M.; Bazar, Jason S.
PUB. DATE
June 2002
SOURCE
Tax Lawyer;Jun2002, Vol. 55 Issue 4, p1337
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Looks at developments on U.S. foreign activities and tax treaties. Provisions of the amended U.S.-Australia Income Tax Treaty; Treatment of foreign government owned entities; Taxation of non-resident aliens; Guidance issued by the Internal Revenue Service on the taxation of income from the international operation of ships or aircraft.
ACCESSION #
7735496

 

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